Omitted

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....-1974 before it was read as, "section 80H or section 80J" 3.  Substituted vide Section 12 of the Direct Taxes (Amendment) Act, 1974 w.e.f. 01-04-1974 before it was read as, "sections 80H, 80J and 80P" 4.  Substituted vide Section 16 of the Finance Act, 1975 w.e.f. 01-04-1975 before it was read as, "four assessment years" 5.  Omitted vide Section 25 o....

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.....e.f. 01-04-1981 before it was read as, "section 80HHA or" 11.  Substituted vide Section 12 of the Finance Act, 1981 w.e.f. 01-04-1981 before it was read as, "section 80J" 12.  Omitted vide Section 28 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1989 before it was read as, "^1[Deduction in respect of profits and gains ....